Poland e-invoicing mandate set for early 2026

Poland is set to enforce mandatory B2B e-Invoicing, known as KSeF e-Invoicing, starting February 2026.

Timeline

Phase 1: February 1st, 2026 (for large taxpayers) Phase 2: April 1st, 2026 (for all taxpayers)

Impact

The Polish Ministry of Finance has announced the implementation of mandatory B2B e-Invoicing, with Phase 1 targeting large taxpayers from February 2026, followed by Phase 2 extending to all taxpayers by April 2026. This move aims to streamline invoicing processes and enhance compliance.

Following an audit and public consultation, the Ministry of Finance released guidelines for mandatory e-Invoicing.

Details: Phase 1, applies to taxpayers with an annual turnover exceeding PLN 200 million. Phase 2, extends the mandate to encompass all remaining PL resident taxpayers. As previously stated, the mandate stipulates that Polish taxpayers must utilize the KSeF platform to exchange invoices to ensure their validity for tax purposes.

Conclusion

This mandate signifies Poland's commitment to modernizing business practices and ensuring transparency and efficiency in B2B transactions. Customers should prepare for this change by familiarizing themselves with e-Invoicing requirements to avoid any disruptions in their operations and maintain compliance with regulatory standards.